United States International Trade Commision Rulings And Harmonized Tariff Schedule
faqs.org  Rulings By Number  Rulings By Category  Tariff Numbers
faqs.org > Rulings and Tariffs Home > Rulings By Number > 2003 NY Rulings > NY I89506 - NY I89550 > NY I89549

Previous Ruling Next Ruling
NY I89549




January 17, 2003

CLA-2-44:RR:NC:2:230 I89549

CATEGORY: CLASSIFICATION

TARIFF NO.: 4421.90.7040; 4407.10.0077; 4409.10.9040

Mr. René Harpin
Spec Bois et Solutions Marketing
1170 boul. Lebourgneuf, Suite 303
Quebec (Quebec) G2K 2E3
Canada

RE: The tariff classification of cedar fence pickets, posts and rails from Canada

Dear Mr. Harpin:

In your letter dated December 12, 2002 you requested a tariff classification ruling.

The ruling was requested on various fence products made of eastern white cedar. Ten sample sections of the fence products were submitted.

Sample #1 is a 1 x 4 dog-eared fence picket measuring approximately ¾” thick by 3-1/2” wide. The corners of the board are cut off so as to remove pieces of wood in the shape of isosceles triangles with sides measuring ¾”. The dog-eared boards will be imported in lengths of 3’, 4’, 5’, 6’ and 8’.

The applicable subheading for the dog-eared pickets in lengths of 3’, 4’, 5’and 6’ (sample #1) will be 4421.90.7040, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for other articles of wood: pickets, palings, posts and rails, the foregoing which are sawn. The general rate of duty will be free.

Customs has ruled on other occasions that dog-eared boards in lengths of over 6 feet are not principally used in the United States as fence pickets. The applicable subheading for the dog-eared boards in lengths of 8’ (sample #1) will be 4407.10.0077, HTSUSA, which provides for wood sawn or chipped lengthwise, sliced or peeled, whether or not planed, sanded or finger-jointed, of a thickness exceeding 6 mm, coniferous, not finger-jointed, not treated, other cedar. The general rate of duty will be free.

Sample #2 is described as a 1 x 3 moulded picket. It consists of a board with one end shaped to a blunt point and with one surface having a convex shape. The board is approximately ¾” thick at its thickest point and 2-3/4” wide. The boards will be imported in lengths of 3’, 4’, 5’, 6’ and 8’. Sample #10 is a 1 x 4 French Gothic picket. It is a rectangular board with a Gothic shaped end. It measures approximately ¾” thick and 3-1/2” wide. It will be imported in lengths of 3’, 4’, 5’, 6’ and 8’.

The applicable subheading for the moulded pickets in lengths of 3’, 4’, 5’and 6’ (sample #2) and the French Gothic pickets in lengths of 3’, 4’, 5’and 6’ (sample #10) will be 4421.90.7040, HTSUSA, which provides for other articles of wood: pickets, palings, posts and rails, the foregoing which are sawn. The general rate of duty will be free.

Your inquiry does not provide enough information for us to give a classification ruling on the moulded pickets in lengths of 8’ (sample #2) and the French Gothic pickets in lengths of 8’ (sample #10). Your request for a classification ruling on these products should provide information regarding the principal use in the United States of 8’ long moulded pickets and 8’ long French Gothic pickets. This information has to include factual applications of these 8’ long pickets; that is, quantity and locations in the U.S. Explain the situations and conditions where such 8’ long pickets are used. What percentage of all moulded pickets and French Gothic pickets will be imported in 8’ lengths? When this information is available, you may wish to consider resubmission of your request.

Sample #3 is described as a 1 x 5 tongued and grooved “v-edged” privacy fence picket. It is a board measuring approximately ¾” thick by 4-3/4” wide and which is tongued and grooved along the edges. In addition, it has beveled corners along the tongued and grooved edges. The ends of the board are square and unworked. It will be imported in lengths of 3’, 4’, 5’ and 6’.

This board has not been advanced to a degree that it is recognizable as a fence picket. The applicable subheading for the tongued and grooved “v-edged” board in all lengths (sample #3) will be 4409.10.9040, HTSUSA, which provides for wood continuously shaped along any of its edges, ends or faces, whether or not planed, sanded or end-jointed, coniferous, other. The general rate of duty will be free.

Sample #4 is described as a 2 x 2 pyramid top fence picket. It is a square board measuring approximately 1-1/2” by 1-1/2” with eased edges. One-half inch of one end is angle cut on four sides to form a blunt point. The boards will be imported in lengths of 3’, 4’, 5’ and 6’.

In the condition as imported, this board is not recognizable as a fence picket. The applicable subheading for the pyramid top picket in all lengths (sample #4) will be 4407.10.0077, HTSUSA, which provides for wood sawn or chipped lengthwise, sliced or peeled, whether or not planed, sanded or finger-jointed, of a thickness exceeding 6 mm, coniferous, not finger-jointed, not treated, other cedar. The general rate of duty will be free.

Sample #5 is a 2 x 3 moulded and dowelled backer rail for a fence section. It is a rectangular board with one convex surface and with the end shaped into a 2” long dowel. It measures approximately 1-3/4” thick at the thickest point and 2-3/4” wide. It will be imported in lengths of 8’, 9’ 10’ and 12’ and will have both ends dowelled. The dowelled ends fit into a predrilled fence post.

The applicable subheading for the moulded and dowelled backer rail in all lengths (sample #5) will be 4421.90.7040, HTSUSA, which provides for other articles of wood: pickets, palings, posts and rails, the foregoing which are sawn. The general rate of duty will be free.

Sample #6 is a 2 x 3 moulded backer rail for a fence section. It is a rectangular board with one convex surface and with square unworked ends. It measures approximately 1-3/4” thick at the thickest point and 2-3/4” wide and will be imported in lengths of 8’, 9’, 10’ and 12’.

This board has not been advanced enough to be recognizable as a fence rail. The applicable subheading for the moulded backer rail in all lengths (sample #6) will be 4409.10.9040, HTSUSA, which provides for wood continuously shaped along any of its edges, ends or faces, whether or not planed, sanded or end-jointed, coniferous, other. The general rate of duty will be free.

Sample #7, #8 and #9 are 4 x 4 and 5 x 5 fence posts with one bevelled end. Some of the posts are stated to be pointed. In addition, one of the samples is drilled with a 2” diameter hole. The posts will be imported in lengths of 6’, 7’, 8’ 9’ 10’ and 12’.

Your inquiry does not provide enough information for us to give a classification ruling on the posts (sample #7, #8 and #9). Your request for a classification ruling on these products should provide a detailed description of each post including the condition of both ends of the post. Specify which of the posts have pointed ends. In addition, your inquiry should provide information regarding the principal use in the United States of 9’, 10’ and 12’ long pointed posts. This information has to include factual applications of these 9’, 10’ and 12’ pointed posts; that is, quantity and locations in the U.S. Explain the situations and conditions where such 9’, 10’ and 12’ pointed posts are used. What percentage of all pointed posts will be imported in 9’, 10’ and 12’long lengths? When this information is available, you may wish to consider resubmission of your request.

The dog-eared pickets in lengths of 8’ (sample #1), the pyramid top pickets (sample #4), the tongued and grooved “v-edged” boards (sample #3) and the moulded backer rails with square ends (sample #6) may be subject to antidumping duties and/or countervailing duties. A list of AD/CVD proceedings at the Department of Commerce (DOC) and their product coverage can be obtained from the DOC website at: http://ia.ita.doc.gov, or you may write to them at the U.S. Department of Commerce, International Trade Administration, Office of Antidumping Compliance, 14th Street and Constitution Avenue, N.W. Washington, DC 20230. Written decisions regarding the scope of AD/CVD orders are issued by the Import Administration in the Department of Commerce and are separate from tariff classification and origin rulings issued by Customs.

The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in 19 CFR 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, either directly, by reference, or by implication, is accurate and complete in every material respect.

This ruling is being issued under the assumption that the subject goods, in their condition as imported into the United States, conform to the facts and the description as set forth both in the ruling request and in this ruling. In the event that the facts or merchandise are modified in any way, you should bring this to the attention of Customs and you should resubmit for a new ruling in accordance with 19 CFR 177.2. You should also be aware that the material facts described in the foregoing ruling may be subject to periodic verification by the Customs Service.

This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).

A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Paul Garretto at 646-733-3035.

Sincerely,

Robert B. Swierupski
Director,

Previous Ruling Next Ruling

See also: